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Circular 230 Requires That the Tax Practitioner Use the Best

question 104

Essay

Circular 230 requires that the tax practitioner use the best practices of the tax profession in carrying out a tax engagement. Specify what some of these best practices entail.


Definitions:

Guidelines

Established instructions, rules, or principles designed to shape conduct or the execution of tasks.

PowerPoint

A slideshow presentation program developed by Microsoft, used for creating visual presentations comprised of slides.

Features

Characteristics or components of a software, system, or device that provide functionality or enhancements.

Components

Individual parts or elements that make up a system or assembly, such as in electronics or computer software.

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